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Alabama · Through Act 2026-611

Ala. Code § 40-14A-38: Nonexemption from License or Privilege Tax.

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Where this section sits in the code
  1. Title 40 Revenue and Taxation.
  2. Chapter 14A Alabama Business Privilege and Corporation Shares Tax of 1999.
  3. Article 3 Shares Tax.

The payment of the shares tax levied by this article shall not exempt any taxpayer from the payment of any regular license or privilege tax required by law for the engaging in or carrying on any business for which a license or privilege tax is required of individuals, firms, or corporations.

Collected 2026-09-03T14:01:52Z. Source file · JSON

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